Advertising agencies, as creative service providers for the marketing departments of companies, are always under pressure to justify whether the fees often perceived as too high by clients are warranted. What is certain is that advertising is just as important for business success as having a good product that is in demand in the market, as well as the efficient internal use of capital, which should ideally be in a favorable and effective ratio of input (service provision) to output (finished product/service). Typically, numerous departments and individuals involved in the performance creation of a larger creative agency make individual decisions that the managing director can no longer oversee. Instead, it must be ensured that through institutionalized controlling, every budget manager or account executive is always informed.